A Comparison Between Two Public Expenditure Management Systems in Africa

Ian Lienert

No 2003/002, IMF Working Papers from International Monetary Fund

Abstract: This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

Keywords: WP; francophone country; anglophone country; PEM systems; expenditure commitment; fiscal year; internal audit; public expenditure management; budget system; audit; British; French; Africa; accounting system; countries MOF; chambers of Accounts; Budget planning and preparation; Fiscal accounting and reporting; Expenditure control; Budget execution and treasury management (search for similar items in EconPapers)
Pages: 34
Date: 2003-01-01
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Citations: View citations in EconPapers (12)

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